Duty Free Shops at Delhi International Airport liable to GST, holds AAR

AAR holds that supply of goods to passengers going abroad from ‘Duty Free’ Shops at Delhi International Airport is liable to GST; As per the AAR, such supply may be taking place beyond the customs frontiers of India under IGST Act, but the said Shops are within territory of India under CGST Act; Observes, "…The said outlet is not outside India... but the same is within the territory of India as defined under section 2(56) of the CGST Act, 2017 and section 2(27) of ...